Loading judgment…
Facts
The assessee filed two appeals against the ex-parte orders of the Ld. CIT(A) for AYs 2019-20 and 2022-23. The Ld. CIT(A) dismissed the appeals due to non-prosecution, despite the assessee seeking adjournment for tax filing and audit commitments.
Held
The Tribunal set aside the ex-parte orders of the Ld. CIT(A) and restored the matters for fresh adjudication. The assessee was granted one more opportunity to present their case, with a direction to attend proceedings without seeking undue adjournment.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeals ex-parte without affording a reasonable opportunity to the assessee to present their case.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI ANIKESH BANERJEE
For Assessee : Shri Brijesh Vyas For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 11-11-2025 Date of Pronouncement : 13-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the assessee against the order(s) of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld. CIT(A)‟], dated 22-07-2025, pertaining to Assessment Years (AYs.) 2019-20 & 2022-23.
At the outset, the Ld.AR submitted that both these matters have been decided ex-parte qua the assessee by the Ld.CIT(A). It was further submitted that the assessee did file response to the notices issued by the Ld.CIT(A) and sought adjournment due to tax filing and tax audit commitment. However, due to non-prosecution, the Ld.CIT(A) has & 5921/Mum/2025 dismissed both the appeals so filed by the assessee. It was submitted that in the interest of justice, the assessee be allowed one more opportunity and it was stated at the Bar that the assessee shall attend the proceedings and shall not seek any undue adjournment, without showing reasonable cause.
The Ld.DR is also heard, who has not raised any specific objection.
After hearing both the parties and considering the limited prayer so raised by the assessee and which has not been specifically contested by the Ld. DR, the matter is set aside to the file of the Ld.CIT(A) to decide the same afresh, as per law after providing reasonable opportunity to the assessee.
In the result, both the appeals are allowed for statistical purposes.